Tax · 24 September 2026
How Revenue Calculates VRT on a Japanese Import: 6 Worked Examples
In short: VRT = the Irish open market selling price (OMSP) × the CO₂ band rate, plus a NOx charge. The examples below use illustrative OMSP values so you can see how the maths works. Revenue sets the real OMSP for your exact car.
The three inputs
- OMSP: Revenue's estimate of what the car would sell for in Ireland, taxes included.
- CO₂ band: 20 bands from 7% to 41%.
- NOx charge: per mg/km, capped at €600 for petrol and €4,850 for diesel.
Worked examples (illustrative)
| Car type | Example OMSP | Example CO₂ | Band rate | CO₂ part | NOx part | VRT |
|---|---|---|---|---|---|---|
| Small hybrid hatch (e.g. Aqua) | €11,000 | 90 g/km | 10.5% | €1,155 | about €30 | about €1,185 |
| Hybrid saloon (e.g. Prius) | €16,000 | 100 g/km | 12% | €1,920 | about €30 | about €1,950 |
| Hybrid SUV (e.g. C-HR) | €20,000 | 118 g/km | 16% | €3,200 | about €40 | about €3,240 |
| Petrol hatch (e.g. Golf 1.4 TSI) | €15,000 | 130 g/km | 17.5% | €2,625 | about €150 | about €2,775 |
| Plug-in hybrid SUV | €60,000 | 40 g/km | 7% | €4,200 | about €20 | about €4,220 |
| Large diesel SUV (e.g. Prado) | €40,000 | 250 g/km | 41% | €16,400 | about €1,500 | about €17,900 |
These figures are illustrative, not quotes. The CO₂ band depends on the car's official CO₂ figure, and the OMSP on its exact model, trim, age and mileage.
Why this matters when choosing a car
Look at the gap: a small hybrid pays around €1,000, a plug-in hybrid stays in the lowest 7% band, and a large diesel SUV can pay over €17,000. That is why hybrids dominate Japanese imports. Check your exact car in our cost calculator, or enter Revenue's figure into the "VRT" box on our "worth importing?" tool.
Frequently asked questions
How do I find the OMSP for my car?
Use Revenue's online VRT calculator with the exact make, model and specification, or ask us: we check it before you bid.
Why is VRT so high on large SUVs?
They sit in high CO₂ bands (up to 41%) and diesels also pay a larger NOx charge.